Water District Financial Management Guide

Guidance for water districts on sound financial management practices (consistent with GASB 34). Addresses reporting requirements effective for all audited financial statements for periods ended after June 1, 2004.

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Complete Publication (7.64MB)

Individual Chapters and Other Items

Cover
Front Matter (title page, table of contents, and preface)
General Financial Guidance
Accounting Section
Auditing Section
Appendix A: Sample Capital Asset Classification
Appendix B: Sample Chart of Accounts
Appendix C: Examples of Common Accounting and Bookkeeping Procedures
Appendix D: District Records
Appendix E: District Reports
Appendix F: Suggested Records Retention Schedule
Appendix G: Sample Request for Audit Proposal (RFP)
Appendix H: Special Journal—Current Investments
Appendix I: Bookkeeper’s Audit Preparation Checklist
Appendix J: Sample Code of Ethics and Policies for Travel Expenditures, Investments, Professional Services, and Fiscal Management
Appendix K: Compliance Issues
Appendix L: State Auditor’s Financial Reporting Guidelines for Industrial Development and Pollution Control Bonds
Appendix M: Developer Reimbursement Audits
Appendix N: Audit Report Format
Appendix O: Helpful References
Appendix P: Glossary—Acronyms and Definitions